During a taxability examination, a federal government contractor did not allow a Virginia Department of Taxation auditor, who had appropriate government clearance, to review a contract to determine whether it was for the sale of tangible personal property or for the provision of services. Therefore, the auditor held 50% of the contract costs as taxable based on the best information available. Since Virginia Department personnel must review the contract to ascertain the true object, the Department had no alternative but to uphold the assessment. The contractor was granted 45 days by the Department to arrange with government authorities to either allow Department personnel with the proper security clearance to review the contract or to provide the Department with the statement of work (SOW) and all supporting documentation. There will be no adjustment to the assessment if the Department is not provided access to the contract or sufficient documentation within the allotted time. (Ruling of Commissioner, P.D. 06-62, Virginia Department of Taxation)